State Disability and Paid Family Leave Deduction Calculator

Which states take a disability or paid family leave deduction in 2026?

Thirteen states withhold a disability or paid family leave premium from employee paychecks in 2026: California, New York, New Jersey, Rhode Island, Hawaii, Washington, Massachusetts, Connecticut, Oregon, Colorado, Minnesota, Delaware, and Maine. Two jurisdictions are special cases. Washington, DC runs a real paid leave program but funds it with a 0.75% employer payroll tax, so workers see nothing on the stub. Maryland passed FAMLI but delayed contributions to January 1, 2027, so 2026 is still a $0 year there.

Two of the thirteen are brand new, which is why so many rate tables online are already out of date. Minnesota Paid Leave collected its first premiums on January 1, 2026. Delaware Paid Leave started paying benefits on January 1, 2026, after a year of premium collection.

Figures come from each state agency: EDD (CA), the NYS Workers' Compensation Board, NJDOL, RI DLT, Hawaii DLIR, WA ESD, Mass DFML, CT Paid Leave, Paid Leave Oregon, Colorado FAMLI, Minnesota Paid Leave, the Delaware Code Title 19 Chapter 37, and the Maine Paid Leave program. Every other state has no disability or paid family leave payroll deduction in 2026.

How the wage cap actually works (and why your deduction changes mid-year)

"Why did my SDI stop?" is the single most common question about these lines, and the answer depends on which of four cap mechanics your state uses.

Most states use an annual wage base. New Jersey taxes the first $171,100 of 2026 wages at 0.42%. Say you are paid $6,000 twice a month and your year-to-date wages hit $168,000 before this check. Only $3,100 of the $6,000 is still taxable, so the deduction is $13.02 instead of the usual $25.20. On the next check it is $0.00 and stays there until January. Rhode Island's $100,000 base is the one workers hit soonest, which is why RI deductions often disappear in autumn.

New York PFL uses a dollar maximum instead. It publishes a contribution cap of $411.91 rather than a wage base. The 0.432% rate keeps applying until your cumulative contributions reach that figure, then the deduction ends. This calculator clamps the running total so rounding can never carry you a cent past the statutory max.

Two programs cap by the week. Hawaii holds the TDI deduction to $7.50 a week, and New York DBL to $0.60 a week under WCL 209. Neither has an annual cap, so neither ever stops. On a biweekly check those ceilings become $15.00 and $1.20, and the actual deduction is 0.5% of gross pay up to that ceiling. Year-to-date wages are irrelevant in both states.

And California has no cap at all. It dropped its taxable wage ceiling with SB 951 effective January 1, 2024. The 1.30% rate applies to every dollar you earn, forever. A $400,000 earner pays $5,200 and the line never goes quiet. If a rate table shows a California wage ceiling, it is stale.

One edge case, in case you hit it: if your year-to-date wages land exactly on the wage base, the remaining taxable wages are $0.00 and so is the deduction. The calculator above gets that right instead of charging one last partial premium.

Employee share vs. employer share, and what small-employer exemptions really do

Split-funded programs carve up the premium differently in every state. Washington splits 1.13% at 71.43% employee and 28.57% employer. Oregon runs 1.0% at 60/40. Colorado and Minnesota go even down the middle. Massachusetts is lopsided: employers cover most of the medical portion (0.42% of the 0.70%) while employees pay the family portion in full.

Here is the part that trips people up. A small-employer exemption almost always waives the employer's half and leaves the worker's deduction exactly where it was. Washington under 50 employees, Oregon under 25, Massachusetts under 25, Colorado under 10, and Maine under 15 all work that way. Minnesota is similar: employers with 30 or fewer pay a reduced 0.66% total rate, but the 0.44% employee ceiling does not move.

Delaware is the exception. Employer size changes which leave types the employer is covered for, so it changes the employee rate too: up to 0.40% at 25 or more employees, up to 0.16% at 10 to 24, and nothing at all under 10. That is why the employer size question above matters more in Delaware than anywhere else.

One change is already on the calendar. Washington's HB 2345 takes effect June 11, 2026 and restructures how premiums are allocated between the family and medical portions to line up with IRS guidance. It does not change the 2026 rate or the 2026 employee and employer split.

How these deductions show up on your W-2 and your tax return

These premiums come out of gross pay, not pre-tax, so they do not lower your federal taxable wages. They are included in wages for federal income and employment tax purposes and typically land in Box 14 of your W-2 under a state-specific label such as CASDI, NY PFL, or WA PFML.

If you itemize on Schedule A, employee contributions are generally deductible as state income tax paid, subject to the federal SALT cap. Benefits you receive are handled separately from contributions you pay, and the IRS published dedicated guidance on state paid family and medical leave programs in 2025, so check the current instructions rather than assuming last year's treatment carried over.

These lines are also not your FICA lines. Social Security is 6.2% up to $184,500 and Medicare is 1.45% with no cap. A New Jersey stub can carry five separate withholding lines before income tax even starts: Social Security, Medicare, NJ TDI, NJ FLI, and state unemployment.

Keep going with the rest of the paycheck

This page explains one line. For the rest of the stub:

• Salary after tax by state for the full state-by-state take-home picture this deduction sits inside.
• Salary to paycheck calculator when you want the net-pay number rather than one withholding line.
• Hourly paycheck calculator for the hourly-worker version of the same math.
• Employer cost calculator to carry the employer share into a fully loaded cost per employee.

If you would rather run all of it in one place, the WorkLogs44 Payroll Calculator app does the federal, state, and FICA math for one worker or a whole payroll, and it tracks year-to-date wage bases across the team.